Page 65 - GTBank Annual Report 2020 eBook
P. 65
Categorization of Loans and advances
The table below shows the credit quality and the maximum exposure to credit risk based on the Bank’s
internal credit rating system, 12 month PD range and year-end stage classification. The amounts
presented are gross of allowance for ECL. Details of the Bank’s internal grading system are explained in
Note 4 and the Bank’s impairment assessment and measurement approach is set out in Note 2.4.1
Dec-2020
12
month Stage 1 Stage 2 Stage 3 Total
PD
In thousands of Gambian Dalasi range ECL ECL ECL impairment
Internal rating grade
Performing
High grade
Standard grade 11,198 555 49,821 61,574
Sub-standard grade
Low grade
Non-performing
Individually impaired 11,463 11,463
Total 22,661 555 49,821 73,037
Dec-2019
12
month Stage 1 Stage 2 Stage 3 Total
PD
In thousands of Gambian Dalasi range ECL ECL ECL impairment
Internal rating grade
Performing
High grade - - - -
Standard grade 36,137 23,950 60,087
Sub-standard grade - - - -
Low grade - - - -
Non-performing
Individually impaired 8,045 8,045
Total 44,182 - 23,950 68,132
Annual Report 2020
Guaranty Trust Bank Gambia Limited www.gtbankgambia.com 63
