It is an appraisal to set up debt reserves for financial institutions. which must be considered from 2 parts: the first part is the account receivable that is NPL or Non Performing Loan and the second part is the property that the lender institution sued to force the mortgage from the debtor and then buy it back from the auction from the Legal Execution Department to hold it as an NPA or Non Performing Asset for a limited period of time. During the period of holding, the following property must be appraised to set up debt provision according to the regulations of the Bank of Thailand.
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