Page 134 - Annual Report 2022

Banka Kombëtare Tregtare Annual Report 2022 72

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 (continued)
Available-for-sale securities as at 31 December 2021 comprise as follows:

Unamortized Accrued Marked to market
Type Nominal value discount interest gain/ (loss) Fair Value
Lek denominated 961,865,966 2,249,240 13,537,365 35,311,295 1,012,963,866
USD denominated 369,846,000 6,257,141 4,492,070 (1,423,534) 379,171,677
EUR denominated 596,056,126 13,120,472 7,315,728 (2,004,245) 614,488,081
TRY denominated 2,198,235 - 21,211 (43,852) 2,175,594
CAD denominated 6,838,255 - - 8,628,224 15,466,479
GBP denominated 60,729,497 1,555,326 1,168,817 41,547 63,495,187
SEK denominated 68,110 - - (43,055) 25,055
CHF denominated 8,991,215 112,664 65,258 44,238 9,213,375
2,006,593,404 23,294,843 26,600,449 40,510,618 2,096,999,314
c) Investment securities - measured at FVTPL (Held-for-trading securities)

Held for trading securities as at 31 December 2022 comprise as follows:
Unamortized Accrued Marked to market
Type Nominal value discount interest gain/ (loss) Fair Value
ALL denominated 2,148,529 (120,152) 21,024 (91,128) 1,958,273
EUR denominated 2,667,679 (216,722) 24,396 (46,611) 2,428,742
4,816,208 (336,874) 45,420 (137,739) 4,387,015
Held for trading securities as at 31 December 2021 comprise as follows:

Unamortized Accrued Marked to market
Type Nominal value discount interest gain/ (loss) Fair Value
ALL denominated 9,198,423 102,211 93,184 119,218 9,513,036
USD denominated 34,300,000 1,686,730 535,847 (454,876) 36,067,701
EUR denominated 54,859,996 1,501,540 588,875 (1,398,359) 55,552,052
CHF denominated 767,543 (53,574) 3,262 15,966 733,197
99,125,962 3,236,907 1,221,168 (1,718,051) 101,865,986
d) Investment securities - measured at amortised cost (Held-to-maturity securities)
Held-to-maturity securities as at 31 December 2022 comprise as follows:

Unamortized
Type Nominal Value Premium / Accrued Impairment Net Value
(Discount) interest
Lek denominated 795,807,567 (2,470,735) 11,581,984 (1,804,365) 803,114,451
USD denominated 241,733,000 1,323,085 2,973,365 (2,885,028) 243,144,422
EUR denominated 628,816,883 (24,224,269) 6,831,978 (5,537,624) 605,886,968
GBP denominated 43,778,607 390,509 691,416 (12,728) 44,847,804
CHF denominated 2,006,917 (181,182) 33,753 (557,553) 1,301,935
1,712,142,974 (25,162,592) 22,112,496 (10,797,298) 1,698,295,580