Page 100 - Annual Report 2022

Banka Kombëtare Tregtare Annual Report 2022 38

Banka Kombëtare Tregtare Sh.a.
Notes to the Consolidated Financial Statements for the year ended
31 December 2022 (Amounts in USD, unless otherwise stated)

5. Financial risk management (continued)
(b) Credit Risk (continued)
ii Expected credit loss measurement (continued)
The following table sets out the changes in in gross carrying amount of financial assets where impairment requirements apply
(other than loans to customers).
CHANGES IN GROSS CARRYING AMOUNT OF FINANCIAL ASSETS WHERE IMPAIRMENT REQUIREMENTS APPLY (OTHER THAN
LOANS TO CUSTOMERS)
Due from Banks Investment Securities at FVOCI
31 December 2022
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Balance at 1 January 2022 437,548,067 1,704,676 - 439,252,743 2,169,291,960 5,667,355 - 2,174,959,315
Transfer to Stage 1 (from - - - - (2,454,181) 452,723 2,001,458 -
2 or 3)
Transfer to Stage 2 (from - - - - (18,701,032) 18,701,032 - -
1 or 3)
Transfer to Stage 3 (from - - - - (29,494,176) (5,667,355) 35,161,531 -
1 or 2)
New financial assets 253,974,590 - - 253,974,590 730,352,014 2,000,000 2,134,143 734,486,157
originated or purchased
Derecognition of financial (311,950,554) (1,604,815) - (313,555,369) (651,482,337) - - (651,482,337)
assets
Changes due to (36,591,900) - - (36,591,900) (8,872,638) 62,623 902,220 (7,907,795)
modifications that did not
result in derecognition
Reclassification of
instruments measured at - - - - (946,713,544) - - (946,713,544)
FVOCI to amortised cost
Write-offs - - - - - - - -
Foreign exchange and (2,998,275) (99,861) - (3,098,136) 11,874,426 (497,997) (1,703,148) 9,673,281
other changes
Gross Balance at 31
December 2022 339,981,928 - - 339,981,928 1,253,800,492 20,718,381 38,496,204 1,313,015,077
Investment Securities at amortised cost Loan Commitments and financial guarantee contracts
31 December 2022
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Balance at 1 January 2022 216,321,458 2,266,942 - 218,588,400 65,034,366 557,782 - 65,592,148
Transfer to Stage 1 (from (9,908,818) 8,854,061 1,054,757 - - - - -
2 or 3)
Transfer to Stage 2 (from - - - - 106,707 (106,707) - -
1 or 3)
Transfer to Stage 3 (from (2,300,000) (2,266,942) 4,566,942 - - - - -
1 or 2)
New financial assets 696,203,324 8,963,400 - 705,166,724 58,899,165 - - 58,899,165
originated or purchased
Derecognition of financial (92,430,193) - - (92,430,193) (32,087,953) (365,045) - (32,452,998)
assets
Changes due to (1,252,353) (19,897) 59,257 (1,212,993) (31,600) - - (31,600)
modifications that did not
result in derecognition
Write-offs - - - - - - - -
Reclassification of
instruments measured at 946,713,544 - - 946,713,544 - - - -
FVOCI to amortised cost
Foreign exchange and (59,068,672) - (132,799) (59,201,471) (2,287,758) (86,030) - (2,373,788)
other changes
Gross Balance at 31
December 2022 1,694,278,290 17,797,564 5,548,157 1,717,624,011 89,632,927 - - 89,632,927
The gross carrying amounts include only Nominal amounts. Unamortized discount; Accrued interest and Marked to market gain/
(loss) are not included.