Page 133 - Annual Report 2022

71 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)

9. Investment securities
Investment securities as at 31 December 2022 and 31 December 2021 are presented as follows:

31 December 2022 31 December 2021
Investment securities - measured at FVOCI (Treasury bills available-for- 205,281,343 140,685,464
sale)
Investment securities - measured at FVOCI (Available-for-sale 982,112,711 2,096,999,314
securities)
Investment securities - measured at FVTPL (Held-for-trading securities) 4,387,015 101,865,986
Investment securities - measured at amortised cost (Held-to-maturity 1,698,295,580 219,071,209
securities)
Investment securities - measured at amortised cost (Treasury bills held 21,714,729 -
to maturity)
Total 2,911,791,378 2,558,621,973

a) Investment securities - measured at FVOCI (Treasury bills)

Treasury bills available-for-sale by original maturity as at 31 December 2022 and 31 December 2021 are presented as follows:
31 December 2022
Purchase Value Amortized discount Marked to market gain (loss) Fair Value
3 months 1,391,225 9,550 (45) 1,400,730
6 months 2,308,150 23,635 (1,926) 2,329,859
12 months 199,638,861 2,716,951 (805,058) 201,550,754
203,338,236 2,750,136 (807,029) 205,281,343

31 December 2021
Purchase Value Amortized discount Marked to market gain (loss) Fair Value
3 months 265,657 682 32 266,371
12 months 138,444,524 1,725,701 248,868 140,419,093
138,710,181 1,726,383 248,900 140,685,464

b) Investment securities - measured at FVOCI (Available-for-sale securities)
Available-for-sale securities as at 31 December 2022 comprise as follows:
Unamortized Marked to market
Type Nominal value discount Accrued interest gain/ (loss) Fair Value
Lek denominated 164,046,707 (124,615) 2,425,359 (1,850,277) 164,497,174
USD denominated 250,439,350 (161,470) 3,074,460 (20,319,669) 233,032,671
EUR denominated 598,178,992 (7,031,054) 6,379,523 (53,919,832) 543,607,629
TRY denominated 1,564,250 - 10,400 (78,417) 1,496,233
CAD denominated 6,420,634 - - 7,407,606 13,828,240
GBP denominated 21,626,369 459,934 264,954 (1,324,373) 21,026,884
SEK denominated 48,962 - - (40,149) 8,813
CHF denominated 4,773,209 (24,139) 18,363 (152,366) 4,615,067
1,047,098,473 (6,881,344) 12,173,059 (70,277,477) 982,112,711