2005 - Asianbanks.net

(Unit : Million Baht)
The Bank only
For the year ended 31 December 2004
Present
Debt balances Type of value loss
Number of Before After assets Fair Loss on debt from debt
debtors restructuring restructuring transferred value restructuring (1) restructuring
Modification of terms of payments 25 7,674 7,674 - - 561
Combination of methods 1 1,450 445 Common 1 542 (1) -
shares
Total restructured debts during the year 26 9,124 8,119 1 542 561
Loans and accrued interest receivables
as at 2004 175,189 335,987
(1)
Loss on debt restructuring is determined after deducting allowance for doubtful debts already provided in the accounts for the troubled debtor on the restructuring
date.
For the year ended 31 December 2005, the Bank reversed the revaluation allowance for debt restructuring recorded for 45 debtors,
amounting to Baht 418 million (2004 : 11 debtors amounting to Baht 757 million), and amortized revaluation allowance for debt restructuring
totaling Baht 197 million to interest income based on the yield rate from each restructured debtor (2004 : Baht 187 million).
The debts restructured by means of modification of the terms of repayment and combination of methods referred to above can be
classified by the term of repayment under the restructuring agreements as follows :-
The Bank Only
(Unit : Million Baht)
For the years ended 31 December
2005 2004
Debt balances
Debt balances
Term of repayment under Number of Before After Number of Before After
restructuring agreement debtors restructuring restructuring debtors restructuring restructuring
Less than 5 years 6 132 132 6 6,600 6,613
5 - 10 years 13 570 570 11 2,153 1,075
10 - 15 years 2 1,685 1,685 6 370 430
More than 15 years 5 4 4 3 1 1
Total 26 2,391 2,391 26 9,124 8,119
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