Page 141 - รายงานประจำปี 2566

Tokio Marine Safety Insurance (Thailand) Public Company Limited
Notes to the Financial Statements

Tokio Marine Safety Insurance (Thailand) Public Company Limited
For the year ended 31 December 2023
Notes to the Financial Statements
For the year ended 31 December 2023

The allowance of expected credit loss for investment in debt instruments measured at
amortised cost by stage of risk are as follows:

2023
Loss
allowance
measured at
amount equal
Loss Loss to lifetime
allowance allowance expected
measured at measured at credit losses
amount equal amount equal (credit-
to 12 months to lifetime impaired
expected expected financial
credit losses credit losses assets)
Thousand Thousand Thousand
Baht Baht Baht
Investment in debt instruments measured
through other comprehensive income
Beginning balance as at 1 January 16,495 - -
Changes occurred from classification - - -
Changes occurred from measurement 334 - -
New financial assets purchased or originated 2,984 - -
Derecognised financial assets (1,230) - -
Ending balance as at 31 December 18,583 - -

2022
Loss
allowance
measured at
amount equal
Loss Loss to lifetime
allowance allowance expected
measured at measured at credit losses
amount equal amount equal (credit-
to 12 months to lifetime impaired
expected expected financial
credit losses credit losses assets)
Thousand Thousand Thousand
Baht Baht Baht
Investment in debt instruments measured
through other comprehensive income
Beginning balance as at 1 January 17,733 - -
Changes occurred from classification - - -
Changes occurred from measurement (1,709) - -
New financial assets purchased or originated 3,234 - -
Derecognised financial assets (2,763) - -

Ending balance as at 31 December 16,495 - -

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รายงานประจำาปี 2566 | ANNUAL REPORT 2023 | 141