Page 112 - Annual Report 2023

43 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 information about the credit quality of financial assets, other than loans to customers, measured at
amortised cost, FVOCI debt investments in 2022. Unless specifically indicated, for financial assets, the amounts in the table represent
gross carrying amounts.

2022
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 - - - - -
A1 to A3 49,378,375 - - - 49,378,375
Baa1 to Baa3 60,960,641 - - - 60,960,641
Ba1 to Ba3 46,974,174 - - - 46,974,174
B1 to B3 16,896,997 - - - 16,896,997
Caa1 to Caa3 - -
Unrated 19,546,419 - - - 19,546,419
Exposure before impairment 193,756,606 - - - 193,756,606
Loss allowance 29,086 - - - 29,086
Carrying amount 193,727,520 - - - 193,727,520
Loans to Banks at amortised cost
Aa1 to Aa3 - - - - -
A1 to A3 - - - - -
Baa1 to Baa3 - - - - -
Ba1 to Ba3 71,015,185 - - - 71,015,185
B1 to B3 76,292,371 - - - 76,292,371
Caa1 to Caa3 - - - - -
Unrated - - - -
Exposure before impairment 147,307,556 - - - 147,307,556
Loss allowance 1,413,232 - - - 1,413,232
Carrying amount 145,894,324 - - - 145,894,324
Investment Securities at FVOCI
Aa1 to Aa3 235,919,915 - - - 235,919,915
A1 to A3 105,862,748 - - - 105,862,748
Baa1 to Baa3 115,324,368 - - - 115,324,368
Ba1 to Ba3 140,796,457 - - - 140,796,457
B1 to B3 471,330,948 - - - 471,330,948
Caa1 to Caa3 7,248,572 1,079,564 - - 8,328,136
Unrated 80,416,112 - 5,745,851 - 86,161,963
Rating Withdrawn - 13,082,907 10,586,612 23,669,519
Exposure before impairment 1,156,899,120 14,162,471 16,332,463 - 1,187,394,054
Loss allowance - - - - -
Carrying amount 1,156,899,120 14,162,471 16,332,463 - 1,187,394,054
Investment Securities at Amortised Cost
Aa1 to Aa3 14,931,896 - - - 14,931,896
A1 to A3 58,317,334 - - - 58,317,334
Baa1 to Baa3 223,301,489 - 1,116,009 - 224,417,498
Ba1 to Ba3 134,982,147 - - - 134,982,147
B1 to B3 1,254,662,002 8,943,491 - - 1,263,605,493
Caa1 to Caa3 1,062,430 8,834,164 - - 9,896,594
Unrated 15,262,415 - 2,238,599 - 17,501,014
Rating Withdrawn - - 2,388,283 - 2,388,283
Exposure 1,702,519,713 17,777,655 5,742,891 - 1,726,040,259
Loss allowance 21,434,478 2,870,605 3,439,596 - 27,744,679
Carrying amount 1,681,085,235 14,907,050 2,303,295 - 1,698,295,580