Page 162 - Capricorn IAR 2020
P. 162
GLOSSARY OF TERMS ANNUAL FINANCIAL GLOSSARY OF TERMS STATEMENTS
NOTES TO THE CONSOLIDATED AND SEPARATE ANNUAL FINANCIAL STATEMENTS (continued)
for the year ended 30 June 2020
3. FINANCIAL RISK MANAGEMENT (continued)
3.2 Credit risk (continued)
3.2.3 Loss allowance (continued)
Company
Financial assets at amortised cost
Stage 1 Stage 2
Other assets
Stage 3
Total
2020
Opening ECL 1 July 2019
Total transfer between stages
Net impairments raised
Impaired accounts written off
Exchange
and other movements
Closing ECL 30 June 2020
17,132
–
153,933
–
(3,649)
167,416
17,132
(17,132)
–
–
–
–
–
17,132
153,933
–
(3,649)
167,416
16,303
–
16,543
–
(781)
32,065
16,303
–
16,543
–
(781)
32,065
33,435
–
170,476
–
(4,430)
199,481
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