Page 92 - Annual Report 2022

Banka Kombëtare Tregtare Annual Report 2022 30

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)

i. Maximum credit exposure
The gross carrying amount of financial assets below also represents the Group’s maximum exposure to credit risk on these
assets. Maximum exposures to credit risk before collateral and other credit enhancements as at 31 December 2022 and 31
December 2021 are as follows:

Financial Instruments Credit
Risk
31 December 2022 31 December 2021
Exposure Net exposure Exposure Net exposure
before Impairment before Impairment
impairment for credit risk impairment for credit risk
A. Credit risk exposure
relating to balance sheet
items
Cash and Balances with 537,491,661 - 537,491,661 536,369,185 - 536,369,185
Central Bank
Placements and Balances 473,931,098 (29,086) 473,902,012 557,396,710 (22,937) 557,373,773
with banks
Investment securities - 4,387,015 - 4,387,015 101,865,986 - 101,865,986
measured at FVTPL
Investment securities - 1,209,108,783 - 1,209,108,783 2,237,684,778 - 2,237,684,778
measured at FVOCI
Investment securities - 1,730,849,064 (10,838,755) 1,720,010,309 220,647,330 (1,576,121) 219,071,209
measured at amortised cost
Loans to banks 147,307,556 (1,413,232) 145,894,324 139,706,567 (1,460,228) 138,246,339
Loans to customers 1,441,294,092 (57,612,143) 1,383,681,949 1,378,551,034 (67,952,699) 1,310,598,335

Other assets 11,414,120 (522,566) 10,891,554 22,034,922 (701,915) 21,333,007
Total Assets 5,555,783,389 (70,415,782) 5,485,367,607 5,194,256,512 (71,713,900) 5,122,542,612
Off balance sheet items
Undrawn credit 164,784,323 - 164,784,323 150,795,791 - 150,795,791
commitments
Outstanding cheques of non- 315,525 - 315,525 335,009 - 335,009
resident banks
Spot foreign currency
contract 224,560,300 - 224,560,300 148,265,797 - 148,265,797
Collaterals for loan portfolio 3,861,262,871 - 3,861,262,871 2,419,027,674 - 2,419,027,674
Securities pledged as 343,225,900 - 343,225,900 320,678,295 - 320,678,295
collateral
Total off balance sheet 4,594,148,919 - 4,594,148,919 3,039,102,566 - 3,039,102,566

Total credit risk exposure 10,149,932,308 (70,415,782) 10,079,516,526 8,233,359,078 (71,713,900) 8,161,645,178