Page 64 - GTBANK GAMBIA ANNUAL REPORT 2021
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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-2021
12 month Stage 1 Stage 2 Stage 3 Total
In thousands of Gambian Dalasi PD range ECL ECL ECL impairment
Internal rating grade
Performing
Collectively impaired
High grade
Standard grade 35,645 35,645
Sub-standard grade 5,085 5,085
Low grade 3,506 3,506
Non-performing
Individually impaired 12,463 243 1,585 14,291
Total 48,108 5,328 5,091 58,527
Dec-2020
12 month
Stage 1 Stage 2 Stage 3 Total
PD range
In thousands of Gambian Dalasi ECL ECL ECL impairment
Internal rating grade
Performing
Collectively impaired
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
Annual Report 2021
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