80
INTERNATIONAL MONETARY FUND
Table 2. Thailand: Recommended Actions (concluded)
Reference Principle
Recommended Action
Principle 18
practice; it should refer to financial difficulty of the borrower and it
should not be conditional on the bank making a loss.
•
The probation period for nonperforming restructured exposures to
be upgraded to performing exposures is currently three months.
International good practice requires it to be a minimum of one
year.
•
No upgrade of the exposure should take place when restructuring
is granted (The BoT Notification FPG 5/2559 Regulations on Asset
Classification and Provisioning of Financial Institutions paragraph
5.2.3 (2)). Upgrades should be allowed only after the debtor has
successfully completed the probation period.
•
More detailed guidance should be given in the BoT regulation on
the level of application of the asset classification (borrower or
transaction level). The BoT provided evidence that at least one bank
applies the definition at the borrower level, but the regulation
should be more explicit.
Principle 21
Country risk manual should be enhanced by providing best practices
examples on strategic risk analysis of banks expanding cross-border
and linking back to corporate customers that they are serving.
Principle 29
Implement amendments to AMLA and Ministerial Regulation once
approved by legislature.
F. Authorities’ Response to the Assessment
50. The Thai authorities appreciate the comprehensive and positive assessments and the
constructive dialogues during the FSAP mission as Thailand’s banking sector has continued to
develop since the last assessment in 2008.
51. The Thai authorities note the assessors’ observations on institutional arrangement, the
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