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4 Advances (continued)

e Restructured/Modified loans
Within the retail and credit card portfolios, management will in the normal course of business modify the terms and
conditions of facilities in the case of difficulties by the borrower. These modifications rarely result in an impairment loss
and if it does, it is not material.

The Group occasionally makes modifications to the original terms of large commercial and corporate loans as a response
to the borrower’s financial difficulties, rather than taking possession or to otherwise enforce collection of collateral. These
modifications are made only when the Group believes the borrower is likely to meet the modified terms and conditions.
Indicators of financial difficulties include defaults on covenants, overdue payments or significant concerns raised by the
Credit Risk Department. Once the terms have been renegotiated, any impairment is measured using the original EIR
as calculated before the modification of terms. Any resulting difference is recognised immediately in the Consolidated
statement of income.

Restructured loans are carefully monitored. Restructured large commercial and corporate loans are classified as Stage 2
and amounted to $70.5 million as at September 30, 2025 (2024: $139.8 million).

5 Investment securities

2025 2024

a Designated at Fair value through profit or loss
Debt instruments 101 95
Equities and mutual funds 106 98

207 193

Mutual fund securities are quoted and fair value is determined to be the quoted price at the reporting date. Holdings in
unquoted equities are insignificant for the Group.

2025 2024

b Debt instruments at amortised cost
Government securities 9,593 9,706
State-owned company securities 2,493 1,910
Corporate bonds/debentures 6,000 6,636
Bankers’ acceptances 529 547
Other short-term liquid investments 1,112 1,524

19,727 20,323

Total investment securities 19,934 20,516