Page 114 - BKT Annual Report 2024 EN

Notes to the Consolidated Financial Statements for the year ended 31 December 2024 Notes to the Consolidated Financial Statements for the year ended 31 December 2024
(amounts in USD, unless otherwise stated) (amounts in USD, unless otherwise stated)

9. INVESTMENT SECURITIES Available-for-sale securities as of 31 December 2023 comprise as follows:
Investment securities as of 31 December 2024 and 31 December 2023 are presented as follows:
Fair
Type Nominal Unamortized Accrued Marked to market gain/ Value
(loss)
interest
value
discount
31 December 2024 31 December 2023 ALL denominated 90,808,477 94,032 1,576,503 9,525 92,488,537
USD denominated 254,900,180 (350,644) 2,940,936 (16,106,364) 241,384,108
Investment securities - measured at FVOCI (Treasury bills available-for-sale) 18,681,649 6,835,007 EUR denominated 765,569,533 (4,407,528) 7,856,203 (44,193,312) 724,824,896
TRY denominated 991,000 - 15,779 (50,535) 956,244
Investment securities - measured at FVOCI (Available-for-sale securities) 1,346,295,724 1,096,805,550 CAD denominated 6,558,536 - - 2,811,937 9,370,473
GBP denominated 25,135,883 274,825 305,628 (844,631) 24,871,705
Investment securities - measured at FVTPL (Treasury bills available-for-sale) 1,051,843 -
CHF denominated 2,983,287 32,566 9,086 (115,352) 2,909,587
Investment securities - measured at FVTPL (Held-for-trading securities) 36,912,772 11,759,570 1,146,946,896 (4,356,749) 12,704,135 (58,488,732) 1,096,805,550
Investment securities - measured at amortised cost (Treasury bills held to 161,513,803 130,029,841
maturity) c) Investment securities - measured at FVTPL (Treasury bills available-for-sale)
Investment securities - measured at amortised cost (Held-to-maturity 2,090,794,340 2,170,817,396 Treasury bills held for trading by original maturity as of 31 December 2024 are presented as follows, while there have not been any
securities) investment as of 31 December 2023:
Total 3,655,250,131 3,416,247,364
31 December 2024

Type Purchase Value Amortized discount Marked to market gain (loss) Fair Value
a) Investment securities - measured at FVOCI (Treasury bills available-for-sale)
Treasury bills available-for-sale by original maturity as of 31 December 2024 and 31 December 2023 are presented as follows: 12 months 1,021,767 27,733 2,343 1,051,843
1,021,767 27,733 2,343 1,051,843
31 December 2024
Purchase Amortized Marked to market gain Fair d) Investment securities - measured at FVTPL (Held-for-trading securities)
Value discount (loss) Value Held for trading securities as of 31 December 2024 comprise as follows:
18,431,857 245,117 4,675 18,681,649
12 months Type Nominal value Unamortizeddiscount Accrued interest Marked to market Fair Value
18,431,857 245,117 4,675 18,681,649
ALL denominated 11,192,446 113,654 235,938 281,188 11,823,226
USD denominated 15,150,000 (260,766) 229,378 (413,484) 14,705,128
31 December 2023
7,023
(35,293)
-
Purchase Amortized Marked to market gain Fair EUR denominated 10,412,688 (147,112) 430,023 (125,273) 10,384,418
36,755,134
36,912,772
Value discount (loss) Value
6,661,745 170,272 2,990 6,835,007
12 months Held for trading securities as of 31 December 2023 comprise as follows:
6,661,745 170,272 2,990 6,835,007
Type Nominal value Unamortized discount Accrued interest Marked to market Net Value
b) Investment securities - measured at FVOCI (Available-for-sale securities) ALL denominated 11,190,121 218,586 231,263 119,600 11,759,570
Available-for-sale securities as of 31 December 2024 comprise as follows: 11,190,121 218,586 231,263 119,600 11,759,570

Fair
Type Nominal Unamortized Accrued Marked to market gain/ Value e) Investment securities - measured at amortised cost (Treasury bills held to maturity)
discount
(loss)
interest
value
Held-to-maturity treasury bills as of 31 December 2024 comprise as follows:
ALL denominated 234,449,395 1,517,631 4,367,591 5,857,490 246,192,107
31 December 2024
USD denominated 329,263,034 (3,540,888) 5,324,020 (26,237,992) 304,808,174
Purchase Amortized discount Impairment Net Value
EUR denominated 783,950,390 (8,513,600) 7,765,719 (29,483,353) 753,719,156 156,938,270 4,662,696 (87,163) 161,513,803
12 months
TRY denominated 832,347 - 19,172 (51,123) 800,396 156,938,270 4,662,696 (87,163) 161,513,803
CAD denominated 6,048,242 - - 46,535 6,094,777
Held-to-maturity treasury bills as of 31 December 2023 comprise as follows:
GBP denominated 32,592,404 (963,618) 590,917 (307,648) 31,912,055
31 December 2023
CHF denominated 2,765,489 12,870 8,424 (17,724) 2,769,059 Purchase Amortized discount Impairment Net Value
1,389,901,301 (11,487,605) 18,075,843 (50,193,815) 1,346,295,724 126,532,469 3,851,392 (354,020) 130,029,841
12 months
126,532,469 3,851,392 (354,020) 130,029,841

59 BANKA KOMBËTARE TREGTARE