Page 114 - Annual Report 2023

45 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 loans to customers for the corporate portfolio in 2022. Unless specifically
indicated, for financial assets, the amounts in the table represent gross carrying amounts.

DISCLOSURES BY CREDIT RISK RATING GRADES – LOANS TO CUSTOMERS AT AMORTISED COST - CORPORATE PORTFOLIO
Lifetime ECL
31 December 2022 12-month ECL Lifetime ECL not credit-impaired Total
credit-impaired
Large Corporate
Strong (rating A) 6,374,636 - - 6,374,636
Satisfactory (rating B&C) 419,083,906 50,279,076 47,101 469,410,083
Watch list (higher risk) (rating D lower than C) - - 16,532,286 16,532,286
Default (Lower than D and over 90 days past due) - - 13,265,397 13,265,397
Total Rated 425,458,542 50,279,076 29,844,784 505,582,402
Non Rated 80,493,329 66,016,743 15,124 146,525,196
Total gross amount 505,951,871 116,295,819 29,859,908 652,107,598

Loss allowance 14,896,602 16,368,566 9,788,929 41,054,097
Carrying amount 491,055,269 99,927,253 20,070,979 611,053,501
Discounted collateral held for credit impaired assets 1,030,789,896 88,301,609 45,430,736 1,164,522,241

SME Corporate
Strong (rating A) 4,107,745 - - 4,107,745
Satisfactory (rating B&C) 80,287,770 7,358,756 50,102 87,696,628
Watch list (higher risk) (rating D lower than C) - - 3,799,332 3,799,332
Default (Lower than D and over 90 days past due) - - 5,225,322 5,225,322
Total Rated 84,395,515 7,358,756 9,074,756 100,829,027
Non Rated 1,639,970 164,928 18,087 1,822,985
Total gross amount 86,035,485 7,523,684 9,092,843 102,652,012

Loss allowance 1,912,386 452,825 2,925,384 5,290,595
Carrying amount 84,123,099 7,070,859 6,167,459 97,361,417

Discounted collateral held for credit impaired assets 223,430,089 21,707,824 22,093,293 267,231,206

Micro Corporate
Strong (rating A) 3,895,056 - - 3,895,056
Satisfactory (rating B&C) 31,420,973 2,579,824 29,601 34,030,398
Watch list (higher risk) (rating D lower than C) - - 842,048 842,048
Default (Lower than D and over 90 days past due) - - 3,334,309 3,334,309
Total Rated 35,316,029 2,579,824 4,205,958 42,101,811
Non Rated 6,272,824 1,059,433 188,588 7,520,845
Total gross amount 41,588,853 3,639,257 4,394,546 49,622,656

Loss allowance 1,161,023 321,109 1,580,418 3,062,550
Carrying amount 40,427,830 3,318,148 2,814,128 46,560,106

Discounted collateral held for credit impaired assets 105,427,207 10,488,120 13,414,052 129,329,379
OFF BALANCE SHEET
Credit cards Loss allowance 47,645 - - 47,645