Page 113 - Annual Report 2022

51 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 loans to customers for the retail portfolio in 2022. 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 – RETAIL
PORTFOLIO
Lifetime ECL not Lifetime ECL
31 December 2022
12-month ECL credit-impaired credit-impaired Total
Mortgage
Strong 15,866,129 - 43,585 15,909,714
Satisfactory 274,086,702 9,765,112 576,679 284,428,493
Watch list (higher risk) - - 1,735,853 1,735,853
Defaults - - 3,805,246 3,805,246
Non Rated 84,448,399 823,397 - 85,271,796
Total gross amount 374,401,230 10,588,509 6,161,363 391,151,102

Loss allowance 1,391,043 706,975 1,350,846 3,448,864
Carrying amount 373,010,187 9,881,534 4,810,517 387,702,238
Collateral held for credit impaired assets & 506,743,996 18,915,822 15,881,569 541,541,387
assets at FVPL

Consumer
Strong 13,853,525 36,192 2,860 13,892,577
Satisfactory 38,733,252 1,908,033 59,708 40,700,993
Watch list (higher risk) - - 380,265 380,265
Defaults - - 3,694,498 3,694,498
Non Rated 172,884,035 1,717,548 62,500 174,664,083
Total gross amount 225,470,812 3,661,773 4,199,831 233,332,416

Loss allowance 1,498,141 141,827 2,395,125 4,035,093
Carrying amount 223,972,671 3,519,946 1,804,706 229,297,323
Collateral held for credit impaired assets & 184,514,046 4,785,454 3,193,317 192,492,817
assets at FVPL

Credit cards
Defaults - - 689,013 689,013
Non Rated 11,601,500 113,220 24,573 11,739,293
Total gross amount 11,601,500 113,220 713,586 12,428,306

Loss allowance 155,551 14,933 430,686 601,170
Carrying amount 11,445,949 98,287 282,900 11,827,136
Collateral held for credit impaired assets & - - - -
assets at FVPL

OFF BALANCE SHEET
Credit cards Loss allowance 72,127 - - 72,127