Page 111 - Annual Report 2023

ANNUAL REPORT 2023 42
Notes to the Consolidated Financial Statements for the year ended 31 December 2023
(amounts in USD, unless otherwise stated)

The following table sets out information about the credit quality of financial assets, other than loans to customers, measured at
amortised cost, FVOCI debt investments in 2023. Unless specifically indicated, for financial assets, the amounts in the table represent
gross carrying amounts.

2023
Lifetime ECL not Lifetime ECL Purchased credit-
12-month ECL Total
credit-impaired credit-impaired impaired
Placements and Balances with banks at amortised cost
Aa1 to Aa3 15,497,198 - - - 15,497,198
A1 to A3 124,693,889 - - - 124,693,889
Baa1 to Baa3 11,061,633 - - - 11,061,633
Ba1 to Ba3 16,313,184 - - - 16,313,184
B1 to B3 5,530,674 - - - 5,530,674
Caa1 to Caa3 - - - - -
Unrated 4,536,709 - - - 4,536,709
Exposure before impairment 177,633,287 - - - 177,633,287
Loss allowance 14,075 - - - 14,075
Carrying amount 177,619,212 - - - 177,619,212
Loans to Banks at amortised cost
Aa1 to Aa3 - - - - -
A1 to A3 - - - - -
Baa1 to Baa3 20,044,767 - - - 20,044,767
Ba1 to Ba3 25,854,592 - - - 25,854,592
B1 to B3 69,441,326 - - - 69,441,326
Caa1 to Caa3 21,008,838 - - - 21,008,838
Unrated - - - -
Exposure before impairment 136,349,523 - - - 136,349,523
Loss allowance 1,518,985 - - - 1,518,985
Carrying amount 134,830,538 - - - 134,830,538
Investment Securities at FVOCI
Aa1 to Aa3 354,725,265 - - - 354,725,265
A1 to A3 142,774,566 - - - 142,774,566
Baa1 to Baa3 153,728,822 - - - 153,728,822
Ba1 to Ba3 117,485,443 - - - 117,485,443
B1 to B3 182,660,544 - - - 182,660,544
Caa1 to Caa3 - 13,098,912 - - 13,098,912
Unrated 108,346,429 - 5,954,458 - 114,300,887
Rating Withdrawn - - 24,866,118 24,866,118
Exposure before impairment 1,059,721,069 13,098,912 30,820,576 - 1,103,640,557
Loss allowance - - - - -
Carrying amount 1,059,721,069 13,098,912 30,820,576 - 1,103,640,557
Investment Securities at Amortised Cost
Aa1 to Aa3 120,542,820 - - - 120,542,820
A1 to A3 122,966,551 - - - 122,966,551
Baa1 to Baa3 262,813,211 - - - 262,813,211
Ba1 to Ba3 130,128,225 - - - 130,128,225
B1 to B3 1,530,743,067 - - - 1,530,743,067
Caa1 to Caa3 - - - - -
Unrated 28,744,128 - 3,563,310 - 32,307,438
Rating Withdrawn - - 2,419,402 - 2,419,402
Exposure 2,195,938,002 - 5,982,712 - 2,201,920,714
Loss allowance 25,598,712 - 5,504,606 - 31,103,318
Carrying amount 2,170,339,290 - 478,106 - 2,170,817,396