Page 55 - Agib Bank Ltd Annual Report and IFRS Financial statements 2020

Year
Ended
Dec-20
Stage 1 Stage 2 Stage 3
12-month ECL Lifetime ECL Lifetime ECL Total
D'000 D'000 D'000 D'000
Off Balance Sheet
Grades 1-3: Low to fair risk 890,135 - - -
Grades 4-6 Monitoring - - - -
Grades 7-8: Substandard - - - -
Grade 9: Doubtful - - - -
Grade 10: Impaired - - - -
Total amount committed 890,135 - - -

Year
Ended
Dec-19
Stage 1 Stage 2 Stage 3
12-month ECL Lifetime ECL Lifetime ECL Total
D'000 D'000 D'000 D'000

Off Balance Sheet
Grades 1-3: Low to fair risk 632,547 - - -
Grades 4-6 Monitoring - - - -
Grades 7-8: Substandard - - - -
Grade 9: Doubtful - - - -
Grade 10: Impaired - - - -
Total amount committed 632,547 - - -

This table summarises the loss allowance as of the year end by class of exposure/asset.

Dec-20 Dec-19
D'000 D'000
Loans and advances to customers at amortised cost 1,159,410 820,863
Off balance sheet 890,135 632,547
2,049,545 1,453,410

The tables below analyse the movement of the loss allowance during the year per class of assets.

39

Annual Report and IFRS Financial Statements for the year ended 31 December 2020 54