Page 112 - Annual Report 2022

Banka Kombëtare Tregtare Annual Report 2022 50

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 loans to customers for the corporate portfolio in 2021. 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

31 December 2021 Lifetime ECL not Lifetime ECL
12-month ECL credit-impaired credit-impaired Total
Large Corporate
Strong (rating A) 6,251,326 - - 6,251,326
Satisfactory (rating B&C) 439,700,685 58,807,666 28,132 498,536,483
Watch list (higher risk) (rating D lower than C) - - 26,977,835 26,977,835
Default (Lower than D and over 90 days past due) - - 16,844,874 16,844,874
Total Rated 445,952,011 58,807,666 43,850,841 548,610,518
Non Rated 79,600,697 74,800,662 9,244 154,410,603
Total gross amount 525,552,708 133,608,328 43,860,085 703,021,121

Loss allowance 18,877,193 16,873,171 13,521,948 49,272,312
Carrying amount 506,675,515 116,735,157 30,338,137 654,404,036
Collateral held for credit impaired assets & assets at FVPL 836,828,337 145,200,429 55,962,183 1,037,990,949

SME Corporate
Strong (rating A) 4,231,216 - - 4,231,216
Satisfactory (rating B&C) 65,747,402 12,727,534 15,393 78,490,329
Watch list (higher risk) (rating D lower than C) - - 4,764,638 4,764,638
Default (Lower than D and over 90 days past due) - - 4,026,460 4,026,460
Total Rated 69,978,618 12,727,534 8,806,491 91,512,643
Non Rated 1,075,732 465,480 28,647 1,569,859
Total gross amount 71,054,350 13,193,014 8,835,138 93,082,502
Loss allowance 1,814,586 783,702 2,836,076 5,434,364
Carrying amount 69,239,764 12,409,312 5,999,062 87,648,138
Collateral held for credit impaired assets & assets at FVPL 173,084,305 37,220,258 23,084,929 233,389,492

Micro Corporate
Strong (rating A) 3,248,826 - - 3,248,826
Satisfactory (rating B&C) 26,103,547 6,180,293 47,727 32,331,567
Watch list (higher risk) (rating D lower than C) - - 1,807,847 1,807,847
Default (Lower than D and over 90 days past due) - - 3,245,075 3,245,075
Total Rated 29,352,373 6,180,293 5,100,649 40,633,315
Non Rated 8,330,995 1,288,712 77,815 9,697,522
Total gross amount 37,683,368 7,469,005 5,178,464 50,330,837
Loss allowance 1,190,155 476,819 1,509,476 3,176,450
Carrying amount 36,493,213 6,992,186 3,668,988 47,154,387
Collateral held for credit impaired assets & assets at FVPL 99,072,833 27,015,166 13,037,282 139,125,281
OFF BALANCE SHEET
Credit cards Loss allowance 55,514 - - 55,514