Page 129 - Annual Report 2023

ANNUAL REPORT 2023 60
Notes to the Consolidated Financial Statements for the year ended 31 December 2023
(amounts in USD, unless otherwise stated)

9. INVESTMENT SECURITIES
Investment securities as at 31 December 2023 and 31 December 2022 are presented as follows:

31 December 2023 31 December 2022

Investment securities - measured at FVOCI 6,835,007 205,281,343
(Treasury bills available-for-sale)
Investment securities - measured at FVOCI 1,096,805,550 982,112,711
(Available-for-sale securities)
Investment securities - measured at FVTPL 11,759,570 4,387,015
(Held-for-trading securities)
Investment securities - measured at amortised cost 130,029,841 21,714,729
(Treasury bills held to maturity)
Investment securities - measured at amortised cost 2,170,817,396 1,698,295,580
(Held-to-maturity securities)

Total 3,416,247,364 2,911,791,378

a) Investment securities - measured at FVOCI (Treasury bills available-for-sale)
Treasury bills available-for-sale by original maturity as at 31 December 2023 and 31 December 2022 are presented as follows:

31 December 2023
Purchase Amortized Marked to market gain Fair
Value discount (loss) Value
6,661,745 170,272 2,990 6,835,007
12 months
6,661,745 170,272 2,990 6,835,007

31 December 2022
Purchase Amortized Marked to market gain Fair
Value discount (loss) Value
3 months 1,391,225 9,550 (45) 1,400,730
6 months 2,308,150 23,635 (1,926) 2,329,859
12 months 199,638,861 2,716,951 (805,058) 201,550,754
203,338,236 2,750,136 (807,029) 205,281,343

b) Investment securities - measured at FVOCI (Available-for-sale securities)
Available-for-sale securities as at 31 December 2023 comprise as follows:

Fair
Type Nominal Unamortized Accrued Marked to market gain/ Value
discount
interest
value
(loss)
ALL denominated 90,808,477 94,032 1,576,503 9,525 92,488,537
USD denominated 254,900,180 (350,644) 2,940,936 (16,106,364) 241,384,108
EUR denominated 765,569,533 (4,407,528) 7,856,203 (44,193,312) 724,824,896
TRY denominated 991,000 - 15,779 (50,535) 956,244
CAD denominated 6,558,536 - - 2,811,937 9,370,473
GBP denominated 25,135,883 274,825 305,628 (844,631) 24,871,705

CHF denominated 2,983,287 32,566 9,086 (115,352) 2,909,587
1,146,946,896 (4,356,749) 12,704,135 (58,488,732) 1,096,805,550