Page 88 - 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)

The following table sets out the changes in gross carrying amount of financial assets where impairment requirements apply (other than The following table sets out the changes in gross carrying amount of financial assets where impairment requirements apply (other than
loans to customers). loans to customers).

CHANGES IN GROSS CARRYING AMOUNT OF FINANCIAL ASSETS WHERE IMPAIRMENT REQUIREMENTS APPLY
CHANGES IN GROSS CARRYING AMOUNT OF FINANCIAL ASSETS WHERE IMPAIRMENT REQUIREMENTS APPLY (OTHER THAN LOANS TO CUSTOMERS)
(OTHER THAN LOANS TO CUSTOMERS)
31 December 2023 Due from Banks Investment Securities at FVOCI
31 December 2024 Due from Banks Investment Securities at FVOCI
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Balance at 1 January
Balance at 1 January 312,664,283 - - 312,664,283 1,103,365,518 20,923,912 58,104,988 1,182,394,418 2023 339,981,928 - - 339,981,928 1,253,800,492 20,718,381 38,496,204 1,313,015,077
2024 Transfer to Stage 1
Transfer to Stage 1 - - - - - - - - (from 2 or 3) - - - - - - - -
(from 2 or 3) Transfer to Stage 2
Transfer to Stage 2 - - - - - - - - (from 1 or 3) - - - - (8,643,279) 8,643,279 - -
(from 1 or 3) Transfer to Stage 3
Transfer to Stage 3 - - - - (16,644,715) - 16,644,715 - (from 1 or 2) - - - - - (18,003,036) 18,003,036 -
(from 1 or 2) New financial assets
New financial assets 286,565,593 - - 286,565,593 988,961,180 - 6,688,842 995,650,022 originated or purchased 237,428,723 - - 237,428,723 502,533,218 - - 502,533,218
originated or purchased Derecognition of financial
Derecognition of (231,450,666) - - (231,450,666) (695,595,645) (18,153,847) - (713,749,492) assets (261,984,885) - - (261,984,885) (618,463,030) - - (618,463,030)
financial assets
Changes due to
Changes due to modifications that did not (6,363,897) - - (6,363,897) (2,985,126) 9,232,777 138,589 6,386,240
modifications that (9,725,459) - - (9,725,459) (1,491,439) - 470,561 (1,020,878) result in derecognition
did not result in Reclassification of
derecognition
instruments measured at - - - - - - - -
Reclassification of - - - - - - - - FVOCI to amortised cost
instruments
Write-offs - - - - - - - -
Write-offs - - - - - - - -
Foreign exchange and other
Foreign exchange and (6,708,295) - - (6,708,295) (23,107,090) (570,065) (2,475,591) (26,152,746) changes 3,602,414 - - 3,602,414 (22,876,757) 332,511 1,467,159 (21,077,087)
other changes
Gross Balance
Gross Balance 351,345,456 - - 351,345,456 1,355,487,809 2,200,000 79,433,515 1,437,121,324 at 31 December 2023 312,664,283 - - 312,664,283 1,103,365,518 20,923,912 58,104,988 1,182,394,418
at 31 December 2024
31 December 2023 Investment Securities at amortised cost Loan Commitments and financial guarantee contracts
31 December 2024 Investment Securities at amortised cost Loan Commitments and financial guarantee contracts
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total
Balance at 1 January
Balance at 1 January 2,316,601,614 - 5,734,606 2,322,336,220 102,949,001 - - 102,949,001 2023 1,694,278,290 17,797,564 5,548,157 1,717,624,011 89,632,927 - - 89,632,927
2024 Transfer to Stage 1 - - - - - - - -
Transfer to Stage 1 - - - - 98,801 (98,801) - - (from 2 or 3)
(from 2 or 3) Transfer to Stage 2 - - - - - - - -
Transfer to Stage 2 - - - - (5,206) 5,206 - - (from 1 or 3)
(from 1 or 3) Transfer to Stage 3 - - - - - - - -
Transfer to Stage 3 - - - - - - - - (from 1 or 2)
(from 1 or 2) New financial assets 687,772,917 - - 687,772,917 32,034,605 104,925 104,877 32,244,407
New financial assets 683,717,851 - - 683,717,851 25,366,678 112,759 - 25,479,437 originated or purchased
originated or purchased Derecognition of financial (226,207,179) (8,963,400) - (235,170,579) (19,941,057) - - (19,941,057)
Derecognition of (701,759,012) - - (701,759,012) (19,904,551) (52,063) (99,989) (20,056,603) assets
financial assets Changes due to
Changes due to modifications that did not (6,166,333) (9,154,895) 68,522 (15,252,706) (1,496,816) 55,291 - (1,441,525)
modifications that (3,587,904) - - (3,587,904) (21,242,801) - - (21,242,801) result in derecognition
did not result in Reclassification of
derecognition instruments measured at - - - - - - - -
Reclassification of - - (1,151,599) (1,151,599) - - - - FVOCI to amortised cost
instruments Write-offs - - - - - - - -
Write-offs - - - - - - - - Foreign exchange and other
Foreign exchange and (37,457,692) - (200,469) (37,658,161) (2,303,783) (9,352) (4,888) (2,318,023) changes 166,923,919 320,731 117,927 167,362,577 2,719,342 - - 2,719,342
other changes Gross Balance
Gross Balance 2,257,514,857 - 4,382,538 2,261,897,395 84,958,139 (42,251) (104,877) 84,811,011 at 31 December 2023 2,316,601,614 - 5,734,606 2,322,336,220 102,949,001 160,216 104,877 103,214,094
at 31 December 2024
The gross carrying amounts include only Nominal amounts. Unamortized discount; Accrued interest and Marked to market gain/ (loss) are not included.
The gross carrying amounts include only Nominal amounts. Unamortized discount; Accrued interest and Marked to market gain/ (loss) are not included.

33 BANKA KOMBËTARE TREGTARE