Page 166 - Capricorn IAR 2020
P. 166

  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)
3.2.4 Maximum exposure to credit risk before collateral held or other credit enhancements
The table represents a worst-case scenario of credit risk exposure to the Group as at 30 June 2020 and 2019, without taking account of any collateral held or other credit enhancements attached. For all assets listed on the statement of financial position, the exposures set out below are based on carrying amounts as reported.
    3.2.4.1 Maximum exposure to credit risk – All financial instruments
Group Notes Credit risk exposures relating to on-statement of financial position assets are as follows:
Maximum exposure
         Cash and balances with the central bank Financial assets at fair value through profit or loss
– Unit trust investments
Gross financial assets at amortised cost
– Treasury bills
– Government stock
Financial assets at fair value through other comprehensive income
– Investment Securities – Treasury bills
– Government stock
– Tradable instruments – Exchange traded funds – Corporate bonds
Due from other banks
Gross loans and advances to customers
– Overdrafts
– Term loans
– Mortgages
– Instalment finance
– Preference shares
– Effective interest rate impact per IFRS 9
Other assets*
Total exposure on-statement of financial position
Credit risk exposure relating to off-statement of financial position items are as follows:
Liabilities under guarantees Letters of credit
Loan commitments
Total exposure off-statement of financial position Total credit risk exposure
13. 14.
14.
15.
16. 17.
18.
38. 38. 38.
2020 N$’000
909,117 2,314,333
2,314,333
712,757
– 712,757
5,773,633
3,992 4,191,108 799,427 683,151 55,191 40,764
2,996,527 41,018,537
5,840,028 13,102,458 18,415,771
3,319,511 467,346
(126,577)
289,918
54,014,822
1,345,544 209,717 2,757,157
4,312,418
58,327,240
2019 N$’000
1,572,616 2,037,188
897,187
4,742,725
1,724,043 38,813,102
412,740
50,199,601
1,280,854 230,143 1,699,163
3,210,160
53,409,761
   2,037,188
      208,367 688,820
      3,160 3,494,404 728,510 476,153 – 40,498
      5,576,472 12,001,762 17,748,863
3,209,275 409,743
(133,013)
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