Page 109 - Annual Report 2022

47 Banka Kombëtare Tregtare Annual Report 2022

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)
iii. Credit quality analysis (continued)
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 2021. Unless specifically indicated, for financial assets, the amounts in the table
represent gross carrying amounts.

2021
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 91,304,985 - - - 91,304,985
Baa1 to Baa3 144,817,478 - - - 144,817,478
Ba1 to Ba3 44,629,871 - - - 44,629,871
B1 to B3 3,990,428 - - - 3,990,428
Caa1 to Caa3 - -
Unrated 15,570,368 - - - 15,570,368
Exposure before impairment 300,313,130 - - - 300,313,130
Loss allowance 22,937 - - - 22,937
Carrying amount 300,290,193 - - - 300,290,193
Loans to Banks at amortised cost
Aa1 to Aa3 - - - - -
A1 to A3 - - - - -
Baa1 to Baa3 - - - - -
Ba1 to Ba3 46,295,752 1,704,676 - - 48,000,428
B1 to B3 91,706,139 - - - 91,706,139
Caa1 to Caa3 - - - - -
Unrated - - - -
Exposure before impairment 138,001,891 1,704,676 - - 139,706,567
Loss allowance 1,457,659 2,569 - - 1,460,228
Carrying amount 136,544,232 1,702,107 - - 138,246,339
Investment Securities at FVOCI
Aa1 to Aa3 87,776,723 - - - 87,776,723
A1 to A3 111,985,938 - - - 111,985,938
Baa1 to Baa3 223,600,499 - - - 223,600,499
Ba1 to Ba3 273,124,969 - - - 273,124,969
B1 to B3 1,405,511,641 - - - 1,405,511,641
Caa1 to Caa3 9,477,273 - - - 9,477,273
Unrated 120,437,300 5,770,435 - - 126,207,735
Exposure before impairment 2,231,914,343 5,770,435 - - 2,237,684,778
Loss allowance - - - - -
Carrying amount 2,231,914,343 5,770,435 - - 2,237,684,778
Investment Securities at Amortised
Cost
Aa1 to Aa3 - - - - -
A1 to A3 - - - - -
Baa1 to Baa3 6,834,822 - - - 6,834,822
Ba1 to Ba3 18,319,161 - - - 18,319,161
B1 to B3 160,920,259 - - - 160,920,259
Caa1 to Caa3 8,418,668 - - - 8,418,668
Unrated 23,806,212 2,348,208 - - 26,154,420
Exposure 218,299,122 2,348,208 - - 220,647,330
Loss allowance 1,546,431 29,690 - - 1,576,121
Carrying amount 216,752,691 2,318,518 - - 219,071,209