Page 96 - BKT Annual Report 2023 EN

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

Financial Instruments 31 December 2023 31 December 2022
Credit Risk

Exposure Net exposure Exposure Net exposure
before Impairment before Impairment
impairment for credit risk impairment for credit risk

A. Credit risk exposure relating to balance sheet items

Cash and Balances with 676,805,203 - 676,805,203 537,491,661 - 537,491,661
Central Bank
Placements and Balances 342,476,395 (14,075) 342,462,320 473,931,098 (29,086) 473,902,012
with banks
Investment securities - 11,759,570 - 11,759,570 4,387,015 - 4,387,015
measured at FVTPL
Investment securities - 1,103,640,557 - 1,103,640,557 1,187,394,054 - 1,187,394,054
measured at FVOCI
Investment securities - 2,320,318,180 (19,470,943) 2,300,847,237 1,730,849,064 (10,838,755) 1,720,010,309
measured at amortised cost
Loans to banks 136,349,523 (1,518,985) 134,830,538 147,307,556 (1,413,232) 145,894,324

Loans to customers 1,748,606,735 (54,577,751) 1,694,028,984 1,441,294,092 (57,612,143) 1,383,681,949

Other assets 10,598,516 (896,549) 9,701,967 11,414,120 (522,566) 10,891,554

Total Assets 6,350,554,679 (76,478,303) 6,274,076,376 5,534,068,660 (70,415,782) 5,463,652,878

Off balance sheet items

Undrawn credit 290,078,945 - 290,078,945 164,784,323 - 164,784,323
commitments
Outstanding cheques of 326,566 - 326,566 315,525 - 315,525
non-resident banks
Spot foreign currency 128,493,054 - 128,493,054 224,560,300 - 224,560,300
contract

Collaterals for loan portfolio 4,654,093,419 - 4,654,093,419 3,861,262,871 - 3,861,262,871

Securities pledged as 145,749,308 - 145,749,308 343,225,900 - 343,225,900
collateral

Interest rate swaps 103,994,039 - 103,994,039 - - -

Total off balance sheet 5,322,735,331 - 5,322,735,331 4,594,148,919 - 4,594,148,919

Total credit risk exposure 11,673,290,010 (76,478,303) 11,596,811,707 10,128,217,579 (70,415,782) 10,057,801,797