Page 190 - Capricorn IAR 2020

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)
3.3 Market risk (continued)
3.3.3 Interest rate risk (continued)
The table below summarises the Group’s exposure to interest rate risks. It includes the Group’s financial instruments at carrying amounts, categorised by the earlier of contractual repricing or maturity dates:
(i) Interest rate risk analysis
Group
As at 30 June 2020
ASSETS
Cash and balances with the central bank Financial assets at fair value through profit or loss Financial assets at amortised cost
Financial assets at fair value through other comprehensive income
Due from other banks
Loans and advances to customers
Other assets
Total financial assets Non-financial assets Assets held for sale
Total assets
LIABILITIES
Due to other banks Other borrowings Debt securities in issue Deposits
Other liabilities
Total financial liabilities Total non-financial liabilities Liabilities held for sale
Total liabilities
Total equity (including NCI)
Total equity and liabilities
Interest sensitivity gap (financial instruments)
Cumulative interest sensitivity gap (financial instruments)
As at 30 June 2019
Interest sensitivity gap (financial instruments)
Cumulative interest sensitivity gap (financial instruments)
Up to 1 1–3 month months N$’000 N$’000
3–12 months N$’000
–
–
2,878,773 – 94,338 –
2,973,111 – –
2,973,111
–
– 431,917 12,068,431 –
12,500,348 – –
12,500,348 –
12,500,348
More than 1 year N$’000
– 723,596
810,054 – 5,793,227 –
7,326,877 – –
7,326,877
–
– 1,497,852 3,267,801 –
4,765,653 – –
4,765,653 –
4,765,653
2,561,224
4,665,823
(3,088,906)
Non-interest sensitive N$’000
935,021
15,928 2,314,333
Total N$’000
(25,904) 2,298,405 –
1,041,648
2,996,527 32,768,322 54,100
39,133,098 – –
39,133,098
969,143 – – 19,776,026 10,863
20,756,032 – –
20,756,032 –
20,756,032
18,377,066
18,377,066
19,407,932
–
–
1,039,166 – 7,675 –
1,046,841 – –
1,046,841
– 861,502 2,719,563 4,211,006 –
7,792,071 – –
7,792,071 –
7,792,071
909,117
(6,745,230) (9,527,237)
11,631,836 2,104,599
(5,343,036) (7,493,730)
(10,839)
3,992 – 1,415,060 235,818
2,594,980 1,745,825 1,517,394
5,858,199
–
– 992,959 – 1,192,406
2,185,365 111,705 1,496,888
3,793,958 6,730,064
10,524,022
409,615
5,075,438
1,446,684
712,757
5,773,633
2,996,527 40,078,622 289,918
53,074,907 1,745,825 1,517,394
56,338,126
969,143
861,502 5,642,291 39,323,264 1,203,269
47,999,469 111,705 1,496,888
49,608,062 6,730,064
56,338,126
5,075,438
4,928,944
19,407,932 14,064,896 6,571,166 3,482,260 4,928,944
188
The interest rate sensitivity gap is determined based on methodology applied when reviewing interest rate risk. The interest rate sensitivity gap is measured and monitored at the ALCO monthly.