Page 106 - Annual Report 2023

37 BANKA KOMBËTARE TREGTARE
Notes to the Consolidated Financial Statements for the year ended 31 December 2023
(amounts in USD, unless otherwise stated)

The following table sets out the changes in in gross carrying amount of financial assets where impairment requirements
apply (other than loans to customers).
Reconciliation of the accumulated impairment allowance of financial assets where impairment
requirements apply (other than loans to customers)
31 December 2022 Due from Banks Investment Securities at FVOCI
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Balance at 1 1,415,309 3,211 - 1,418,520 5,404,593 65,761 - 5,470,354
January 2022

Transfer to Stage 1 - - - - (12,695) 6,331 6,364 -
(from 2 or 3)
Transfer to Stage 2 - - - - (14,521) 14,521 - -
(from 1 or 3)
Transfer to Stage 3 - - - - (96,534) (65,761) 8,790,383 8,628,088
(from 1 or 2)
New financial
assets originated or 973,140 - - 973,140 509,547 417,202 1,506,705 2,433,454
purchased
Derecognition of (481,452) - - (481,452) (1,072,214) - - (1,072,214)
financial assets
Reclassification of
instruments measured - - - - (2,155,991) - - (2,155,991)
at FVOCI to amortised
cost
Write-offs - - - - - - - -
Changes in models/ (511,919) (3,023) - (514,942) 24,487 5,437,165 15,496,456 20,958,108
risk parameters
Foreign exchange and 47,240 -188 - 47,052 -24,938 -72,239 -1,140,822 (1,237,999)
other movements
Allowance at 31 1,442,318 - - 1,442,318 2,561,734 5,802,980 24,659,086 33,023,800
December 2022

31 December 2022 Debt Investment Securities at amortised cost Loan Commitments and financial guarantee contracts
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Balance at 1 1,272,206 29,690 - 1,301,896 694,376 6,292 - 700,668
January 2022

Transfer to Stage 1 (124,453) 123,820 633 - - - - -
(from 2 or 3)
Transfer to Stage 2 - - - - 3,792 (3,792) - -
(from 1 or 3)
Transfer to Stage 3 (7,297) (29,690) 1,141,736 1,104,749 - - - -
(from 1 or 2)
New financial
assets originated or 1,298,283 11,524 - 1,309,807 256,624 - - 256,624
purchased
Derecognition of (251,403) - - (251,403) (210,415) (2,131) - (212,546)
financial assets
Reclassification of
instruments measured 2,155,991 - - 2,155,991
at FVOCI to amortised
cost
Write-offs - - - - - - - -
Changes in models/ (292,242) 2,735,261 2,383,548 4,826,567 (195,930) - - (195,930)
risk parameters
Foreign exchange and 477,468 - (86,320) 391,148 (25,881) (369) - (26,250)
other movements
Allowance at 31 4,528,553 2,870,605 3,439,597 10,838,755 522,566 - - 522,566
December 2022